I just have a small question about how to calculate the shares of common stocks, no par having the information below, thanks.

Question

The following stockholders' equity accounts arranged alphabetically are in the ledger of Tyner Corporation at December 31, 2010.

Common Stock ($5 stated value) $2,048,500
Paid-in Capital from Treasury Stock 13,310
Paid-in Capital in Excess of Stated Value-Common Stock 1,612,600
Paid-in Capital in Excess of Par Value-Preferred Stock 693,000
Preferred Stock (8%, $52 par, noncumulative) 837,720
Retained Earnings 1,752,400
Treasury Stock-Common (11,100 shares) 144,300

Instructions

Prepare a stockholders' equity section at December 31, 2010

Answer 1

I already figured it out

Answer 2

The following stockholders’ equity accounts arranged alphabetically are in the ledger
of McGrath Corporation at December 31, 2011.
Common Stock ($10 stated value) $1,500,000
Paid-in Capital from Treasury Stock 6,000
Paid-in Capital in Excess of Stated Value—Common Stock 690,000
Paid-in Capital in Excess of Par Value—Preferred Stock 288,400
Preferred Stock (8%, $100 par, noncumulative) 400,000
Retained Earnings 776,000
Treasury Stock—Common (8,000 shares) 88,000
Instructions
(a) Prepare a stockholders’ equity section at December 31, 2011.
(b) Compute the book value per share of the common stock, assuming the preferred stock has a
call price of $110 per share.

this is like an example whats going to be on test but i cant figure it out